302. In the spiritual sense this commandment means man's reformation and regeneration by the Lord. 'Six days of work' means the fight against the flesh and its lusts, and at the same time against the evils and falsities which are implanted in one by hell. The seventh day means his being linked with the Lord, and his consequent regeneration. It will be shown later on, in the chapter on reformation and regeneration, that, so long as that fight continues, a person is engaged in spiritual labour; but when he is regenerated, he has rest. The important points made there are these:
(i) Regeneration is an exact replica of a person's conception, gestation in the womb, birth and training. (ii) The first act of a new birth is called the reformation of the understanding, its second act is the regeneration of the will and hence of the understanding. (iii) The internal man must first be reformed, and the external man by means of the internal. (iv) At that time a struggle takes place between the internal and external man; the one who wins becomes master over the other. (v) A person's regeneration is having a new will and a new understanding, etc.
The reason why this commandment in the spiritual sense means a person's reformation and regeneration is that it parallels the Lord's toils and battles with the hells, and His victory over them, followed by rest. For the way in which the Lord glorified His Human and made it Divine is the same as the way in which He reforms man and regenerates him, making him spiritual. This is what is meant by 'following Him'. It is plain from Isaiah chapters 53 and 63 that the Lord engaged in battles and these are called toils; and similar events with men are called toils (Isa. 65:23; Rev. 2:2, 3).